Facts of the Case

Tvl.Toptech Engineering Company Private Ltd. suffered an assessment order at the hands of the State Tax Officer-Inspection-IV in respect of GSTIN 33AAECT0183G1ZM for the year 2020-21, with a consequential Form GST DRC-07 dated 20.02.2024. The statutory appeal against this order was not preferred in time, and even the condonable period under Section 107 of the TNGST Act had expired. However, the petitioner pointed out that the delay in question was rather marginal and sought the Court's indulgence to file a belated appeal.

Issues Involved

  1. Whether the writ court can permit a belated GST appeal to be entertained where the delay, though beyond the condonable period under Section 107, is marginal.
  2. On what conditions such indulgence, if granted, should be made subject to.

Petitioner's Arguments

  • The delay in filing the appeal was marginal, and considering the facts and circumstances, indulgence was sought from the Court.
  • The petitioner undertook, through counsel, to file the appeal within seven days of receipt of the order.

Respondent's Arguments

  • The Government Advocate appeared for the respondent; no serious objection is recorded to the limited indulgence sought, given the marginal nature of the delay.

Court Order / Findings

  • Considering the facts and circumstances, including the marginal delay, the Court held that indulgence could be shown.
  • The petitioner was permitted to file an appeal within seven days, to be entertained without reference to limitation and disposed of on merits, subject to payment of 10% of the disputed tax amount as pre-deposit under Section 107 of the TNGST Act.
  • It was clarified that once the pre-deposit is made and the appeal filed and entertained, the impugned assessment order would stand automatically stayed.

Important Clarification

  • Even where the condonable period for filing a GST appeal under Section 107 has expired, the High Court may, in cases of genuine and marginal delay, direct the appellate authority to entertain the appeal without reference to limitation, conditioned on payment of the statutory 10% pre-deposit.
  • On compliance with the pre-deposit and filing conditions, the assessment order stands automatically stayed pending the appeal, without a separate stay application.

Sections Involved

  • Section 107, TNGST Act, 2017 — appeal to Appellate Authority, condonable delay and pre-deposit requirement.

Decision – In Favour of

Assessee, conditional on filing the appeal within seven days and payment of the 10% pre-deposit.

Case Details

Madurai Bench of Madras High Court; W.P.(MD)No.29571 of 2025 and W.M.P.(MD)Nos.22879 & 22881 of 2025; Coram: Hon'ble Mr. Justice G.R. Swaminathan; Order dated 17.10.2025.

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